契约型证券投资基金税收政策研究

Research on the Tax Policy for Contractual Securities Investment Fund

我国证券投资基金自诞生以来,相关税收政策得到了国家的较大支持。营改增后,财政部、国家税务总局对契约型资管产品的增值税问题进行了专门明确。本文针对现行税法对证券投资基金相关主体的纳税义务规定,深入剖析契约型证券投资基金在纳税主体界定、税收负担、税收管理等方面存在的问题,并借鉴美国、日本两国以及我国台湾地区的税收实践,提出完善建议。

Since the Securities Investment Fund was introduced into China, related tax policies have been strongly supported by the government. After the replacement of business tax with value-added tax, the policies for the value-added tax about contractual wealth management products have been specifically identified by the Ministry of Finance and the State Administration of Taxation. On the basis of the existing tax regulations, this paper provides an in-depth analysis of taxpayer definition, tax burden and tax management issues regarding the Securities Investment Fund. Learning from the tax practice of the United States, Japan and Taiwan, the paper gives some suggestions on improvement.